Final 401k amendment due date

[rlb64]

In general, I understand the due date for the final 401k regulations amendment is the employer's tax return date for calendar year plans. On the other hand, plans are required to amend by end of plan year if the amendment is discretionary.

Would the election of the additional safe harbor reasons for hardship withdrawals be considered a "discretionary" amendment? If a client's final 401k amendment contains these new reasons, is that piece of the amendment considered late?

[Tom Poje]

at meetings the IRS personal has consistently used 'additional hardships' as an example of a discretionary feature which would have to be in place before plan year end.

though since under EPCRS you can amend to add a hardship after the fact, it seems rather a moot point, or at least arguably so.